Notification/Circular No.: Mah. Act XX of 2025
Document Date: April 01, 2025
Applicable Act/Rule: Maharashtra Stamp Act, 1958
Applicable Section/Rule: Sections 10, 10D and 31
The Government of Maharashtra has amended the Maharashtra Stamp Act, 1958 through the Maharashtra Stamp (Amendment) Act, 2025, introducing key digital reforms in the payment and adjudication of stamp duty.
1. Section 10: The Chief Controlling Revenue Authority shall, through a notification published in the Official Gazette, specify the instruments listed in Schedule I for which the applicable stamp duties, as indicated in column (2) of the said Schedule, are to be paid in the prescribed manner.
The duties paid electronically must be validated through:
!! It is clarified that mere e-payment does not constitute duty paid unless such validation is complete.
Additionally, sub-section (3A) in section 10 has been deleted, and changes have been made to sub-section (4) of Section 10 to align terminology with the new digital instruments including endorsement, certificate, or e-stamp certificate.
2. Section 10D: In Section 10D a new provision mandates that when stamp duty is paid via e-Challan, the proper officer must deface the challan and endorse the instrument in the following standard format:
“Stamp duty of Rs. ………………… paid by e-Challan, vide GRN No. ………… CIN……….., dated the ……………… Seal of the Office. Signature of the Officer.”
The existing reference to e-SBTR (Electronic Secure Bank and Treasury Receipt) is expanded to include e-stamp certificates generated under sub-section (3) as a valid form of payment acknowledgment.
3. Section 31 has been amended to increase the adjudication fee from ₹100 to ₹1,000. Moreover, no application for adjudication will be accepted unless the applicant deposits the differential stamp duty, either based on the higher of market value or consideration stated in the instrument. The Collector is directed to adjust and refund any excess amount within 45 days without interest.
These amendments are aimed at streamlining stamp duty compliance, enabling end-to-end digital processing, and reducing paperwork and manual intervention.
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